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Cibo Participations (Taxation)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies)	[2023] UKFTT 44	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2023	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Tolsma	[1994] EUECJ C-16/93; [1994] ECR I-743	Court of Justice of the European Communities	Europe	3 Mar 1994	BAILII		42
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
Abbey National	[2001] EUECJ C40898; [2001] All ER (EC) 385; [2001] ECR I-1361; [2001] CEC 80; [2001] 2 CMLR 28	Court of Justice of the European Communities	Europe	circa 2001	BAILII		25
Polysar Investments Netherlands	[1991] EUECJ C-60/90; [1991] ECR I-3111	Court of Justice of the European Communities	Europe	20 Jun 1991	BAILII		22
Sofitam	[1993] EUECJ C-333/91; [1993] ECR I-3513	Court of Justice of the European Communities	Europe	22 Jun 1993	BAILII		15
Floridienne and Berginvest	[2000] EUECJ C-142/99; [2000] ECR I-9567	Court of Justice of the European Communities	Europe	14 Nov 2000	BAILII		14
Harnas & Helm	[1997] EUECJ C-80/95; [1997] ECR I-745	Court of Justice of the European Communities	Europe	6 Feb 1997	BAILII		14
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies)	[2023] UKFTT 44	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2023	BAILII